银行会计是“社会簿记”，不但在银行内部起着当家理财的作用，而且核算和反映了整个社会的资金流向及流量，体现出比较鲜明的社会性特点。中国人民银行成立５０年来，会计工作适应不同历史时期的经济、金融形势的发展变化，发挥了重要的作用，取得了很大的成绩。中国人民... Bank accounting is “social bookkeeping”, which not only plays the role of leading wealth management within the bank, but also accounts for and reflects the capital flow and traffic of the whole society, reflecting the distinctive social characteristics. Since its establishment 50 years ago, the PBC has played an important role in adapting itself to the economic and financial developments in different historical periods and has achieved great successes. Chinese people...